On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: During January 2024, the foliowing transactions occur: January 2 Provide gervicen to customers for cash, $41,100. January 6 Provide servicen to custymern on account, $78,400. January 15 Nrite off accounte receibable as uncolleetible, $1,600. (Aasume the conpany uses the allowance method) January 20 pay cash for salaries, $32,000. January 22 Receive cash on accounts receivable, $76,000. January 25 Pay cash on accounts payable, $6,100. January 30 Pay cash for utilities during January, $14,300. The following information is available on January 31, 2024. a. The company estimates future uncollectible accounts. The company determines $5,600 of accounts recelvable on January 31 are past due, and 20% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint Use the January 31 accounts recelvable balance calculated in the general ledger to split total accounts receivable into the $5,600 past due and the remaining amount not past due.) b. Supplies at the end of January total $1,000. All other supplies have been used. c. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31 . d. Unpaid saiaries at the end of January are $34,100. Note: Enter debits before credits